REGISTERED NUMBER: SC680841 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

John Duncan Plant Hire Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Duncan

M Duncan

REGISTERED OFFICE:

7 Ythan Terrace

Ellon

AB41 9LJ

REGISTERED NUMBER:

SC680841 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Tangible assets

4

777,087

742,274

CURRENT ASSETS

Stocks

116,178

122,295

Debtors

5

123,642

203,365

Cash at bank

22,397

40,711

262,217

366,371

CREDITORS

Amounts falling due within one year

6

403,203

439,673

NET CURRENT LIABILITIES

(140,986

)

(73,302

)

TOTAL ASSETS LESS CURRENT LIABILITIES

636,101

668,972

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

636,001

668,872

SHAREHOLDERS' FUNDS

636,101

668,972

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

J Duncan - Director

1.	STATUTORY INFORMATION

John Duncan Plant Hire Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 10% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

912,015

Additions

140,481

At 31 October 2025

1,052,496

DEPRECIATION

At 1 November 2024

169,741

Charge for year

105,668

At 31 October 2025

275,409

NET BOOK VALUE

At 31 October 2025

777,087

At 31 October 2024

742,274

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

97,692

188,352

Other debtors

25,950

15,013

123,642

203,365

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

202,785

249,492

Trade creditors

159,131

171,883

Taxation and social security

28,267

(39,547

)

Other creditors

13,020

57,845

403,203

439,673

7.	RELATED PARTY DISCLOSURES

Within trade creditors is a balance of £27,791.65 owing to John Duncan Plant Hire, a Partnership, in which the director John Duncan is a 50% partner.

Within other creditors is a balance of £6,915.78 owing to John Duncan Plant Hire a Partnership, in which the director John Duncan is a 50% partner.